1.   A commission headed by Paul Volcker, the former Federal Reserve Board chairman, has been reconstructing the records of these accounts.

2.   Department of Public Social Services Director Lynn Bayer said a variety of methods were used to conceal the fraud, but investigators were able to reconstruct records.

3.   Later will come the tedious task of trying to reconstruct school records, Mann said.

4.   The current personnel records have been reconstructed.

5.   Most of the banks had lost computer links with their offices in Osaka, a financial hub, and were transporting in documents to reconstruct records.